https://www.taxtmi.com/caselaws?id=201998 SC held that the CoD was created to avoid wasteful inter se litigation between state entities by providing an in-house conciliation opportunity before matters reach courts, but the mechanism has not achieved its aims and has caused delays. In the dispute over entitlement to avail Cenvat/Modvat credit where input values were written off, the Court clarified the limited purpose of CoD clearance and recalled earlier orders that had extended broader effect, thereby narrowing the role of CoD in permitting reversal or availing of such tax credits. en-us Thu, 17 Feb 2011 00:00:00 +0530 Mon, 25 Aug 2025 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201998 SC held that the CoD was created to avoid wasteful inter se litigation between state entities by providing an in-house conciliation opportunity before matters reach courts, but the mechanism has not achieved its aims and has caused delays. In the dispute over entitlement to avail Cenvat/Modvat credit where input values were written off, the Court clarified the limited purpose of CoD clearance and recalled earlier orders that had extended broader effect, thereby narrowing the role of CoD in permitting reversal or availing of such tax credits. Case-Laws Central Excise Thu, 17 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201998